United States securities and exchange commission logo

                           November 29, 2023

       Klaus Roewe
       Chief Executive Officer
       Lilium N.V.
       Claude Dornier Stra  e
       1 Bldg. 335, 82234
       Wessling, Germany

                                                        Re: Lilium N.V.
Statement on Form F-3
                                                            Filed November 24,
                                                            File No. 333-275742

       Dear Klaus Roewe:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Patrick
Fullem at 202-551-8337 with any questions.


                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              Michael Levitt